General Index

TAXATION

Volunteer fire departments, 307.130

TAXATION

Water associations, 307.210

TAXATION

Water improvement companies, 317.080, 554.320, 554.350

TAXATION

Wearing apparel, personal effects, 307.190

TAXATION

Wharf property, public, 307.120

TAXATION

Workforce housing

TAXATION

(Generally), see note after, 307.867

See NOTE AFTER, 307.867

TAXATION

Agricultural workers, see Agriculture and horticulture, this topic

See AGRICULTURE AND HORTICULTURE

TAXATION

Export trading corporations, Local Budget Law, exempt, 294.316

TAXATION

Facility tax prepayments

TAXATION

Agreement for prepayment, 311.860

TAXATION

Certificate of payment, 311.860

TAXATION

Definition of facility, 311.855

TAXATION

Exemption, 311.865

TAXATION

Legislative findings, 311.850

TAXATION

Received moneys considered a budget resource, 311.870

TAXATION

False statements and deceit, see FRAUD AND

See FRAUD

TAXATION

DECEIT; Perjury and false swearing, this topic

TAXATION

Farmland

TAXATION

See also Agriculture and horticulture, this topic

See AGRICULTURE AND HORTICULTURE

TAXATION

Acquired land, special assessment, qualification, 308A.080

TAXATION

Change of special assessment, 308A.724 et seq.

TAXATION

County board of review, 308A.095

TAXATION

Definitions, generally, 308A.053, 308A.056, 308A.700

TAXATION

Disqualification, special assessment

TAXATION

(Generally), 308A.113, 308A.116

TAXATION

Additional taxes

TAXATION

(Generally), 308A.703

TAXATION

Abatement, 308A.119, 308A.122

TAXATION

Calculation, 308A.703, 308A.712

TAXATION

Circumstances when not imposed, 308A.709

TAXATION

Deferral, 308A.706, 308A.712, 308A.724

TAXATION

Definitions, 308A.700

TAXATION

Imposition, owner request, 308A.715

TAXATION

Marijuana, illegal growing, 308A.117

TAXATION

Parks or open spaces, land divisions for, 215.783

TAXATION

Appeal, 308A.718

TAXATION

Application for change of special assessment, 308A.724

TAXATION

Definitions, generally, 308A.700

TAXATION

Dwellings, nonfarm, 215.236

TAXATION

Explanation, county assessor, 308A.718

TAXATION

Marijuana, illegal growing, 308A.117

TAXATION

Notice, 308A.718

TAXATION

Parks or open spaces, land divisions for, 215.783

TAXATION

Requalification, 308A.089

TAXATION

Reversal, remediation plan, 308A.113, 308A.116

TAXATION

Urban services, land zoned for, sale, 197A.208

TAXATION

District assessments, certain, inapplicable, 308A.128

TAXATION

Dwellings, establishment, disqualification of land for farm use valuation, 215.236

TAXATION

Estate tax, natural resource property, 118.140, 118.145

TAXATION

Exclusive farm use zones

TAXATION

Correction of erroneous assessment, 308A.065

TAXATION

Defined, 308A.053

TAXATION

Farmland (Cont.)

TAXATION

Exclusive farm use zones (Cont.)

TAXATION

Disqualification

TAXATION

(Generally), 308A.113

TAXATION

Dwellings, nonfarm, 215.236

TAXATION

Land outside zone, determination, notice to governing body, 308A.065

TAXATION

Marijuana, illegal growing, 308A.117

TAXATION

Potential additional tax liability, 308A.083

TAXATION

Qualifications, special assessment, 215.236, 308A.062, 308A.083

TAXATION

Zoning ordinances, review, 308A.065

TAXATION

Exemptions, see Agriculture and horticulture, this topic

See AGRICULTURE AND HORTICULTURE

TAXATION

Farm parcel, farm use, 308A.071

TAXATION

Farm use, defined, 308A.056, 308A.059

TAXATION

Fees, special assessment program, 308A.089, 308A.091

TAXATION

Flooding or drought, farmland special assessment, effect, 308A.071, 308A.113, 308A.116

TAXATION

Governmental acquisition, effect on exchange, 308A.730

TAXATION

Gross income from, requirement, 308A.071

TAXATION

Homesites, see Homesites, this topic

See HOMESITES

TAXATION

Improvements, 308A.110

TAXATION

Land under dwellings in farm use zone, 308A.071

TAXATION

Legislative findings, 308A.050

TAXATION

Machinery, 308A.110

TAXATION

Marijuana, illegal growing, disqualification from special assessment, 308A.117

TAXATION

New owner, sale, transfer, effect, 308A.116

TAXATION

Non-farm uses, 215.213

TAXATION

Nonexclusive farm use zones

TAXATION

Application, special assessment, 308A.074, 308A.077

TAXATION

Defined, 308A.053

TAXATION

Disqualification, 308A.116, 308A.117

TAXATION

Income requirements, 308A.071

TAXATION

Potential additional tax liability, 308A.083

TAXATION

Qualification, special assessment, 308A.068, 308A.074, 308A.083

TAXATION

Requalification, 308A.089

TAXATION

Wasteland, 308A.074

TAXATION

Personal property, 308A.110

TAXATION

Remediation plan

TAXATION

(Generally), 308A.091

TAXATION

Additional taxes upon disqualification, 308A.703

TAXATION

Definitions, 308A.053, 308A.059

TAXATION

Notice, 308A.718

TAXATION

Reversal of disqualification, 308A.113, 308A.116

TAXATION

Requalification

TAXATION

(Generally), 308A.086

TAXATION

Conservation easement special assessment, 215.236

TAXATION

Disqualified farmland, 308A.089

TAXATION

Disqualified to establish dwelling, 215.236

TAXATION

Effect, 308A.122